Suraya, Suraya (2026) Analisis Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Pengelolaan Dana Pada Desa Teluk Bunian Kecamatan Pelangiran Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Teluk Bunian Village, Pelangiran District, Indragiri Hilir Regency. This study aims to determine the suitability of fund management in villages and the principles of the Government Internal Control System. This research is a qualitative research with a descriptive analysis method. The data sources in this study are primary data and secondary data. Primary data was obtained through interviews and observation of activities at the village office. Meanwhile, secondary data was obtained from documentation related to village financial statements, organizational policies, organizational structures, rules related to village funds, RPJMDes, APBDes, and other supporting data related to research problems. The results of the analysis conducted in Teluk Bunian Village , Pelangiran District, Indragiri Hilir Regency show that the implementation of the government's internal control system in Teluk Bunian Village has gone quite well. Most forms of control, such as information system management, asset security, determination of performance indicators, separation of functions, transaction recording, transaction authorization, accountability, and documentation have been well implemented. However, some aspects such as performance reviews and human resource development have not run optimally due to limitations and low quality of human resources and lack of effectiveness of supervision. Overall, internal control in Teluk Bunian Village has shown a positive direction, but it still needs to increase human resource capacity and strengthen the supervision system so that village financial management is more transparent and accountable.

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